Form Mt-46 Schedule E - New York City Tax
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1
2MT-46
(6/99)
New York State Department of Taxation and Finance
Wines, Liquors, Alcohol, and Distilled or Rectified Spirits
Schedule E — New York City Tax
Liquors, alcohol, distilled or rectified spirits and wine containing more than 24% alcohol by volume
Period covered by this schedule
Month
Year
Print or type
Legal name
Liquor tax registration number
Federal ID or social security number
Please read instructions below before completing this schedule.
If you are a registered distributor engaged in the sale or commercial use of liquors containing more than 24% alcohol by
volume in New York City, or in the sale of liquor containing more than 24% alcohol by volume to a purchaser whose licensed
premises are in New York City, complete this schedule and attach it to Form MT-40, Return of Tax on Wines, Liquors,
Alcohol, and Distilled or Rectified Spirits.
If you are a noncommercial importer, do not complete this schedule. Instead, enter on Form MT-40, line 18, the number of liters of liquors
containing more than 24% alcohol by volume that you brought or caused to be brought into New York City.
You must keep records to support all entries on this schedule.
Liquors, alcohol, distilled
or rectified spirits and wine
containing more than 24%
alcohol by volume
(whole liters only)
1
1
Liters to be accounted for
. . . . . . . . . . . . . . . . . . . . . .
(whole liters only) (from Form MT-40, line 6, column A)
2
Purchases on which the New York City alcoholic beverages tax was paid
(whole liters only)
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(enter details on back)
3
Sales outside New York City without New York City alcoholic beverages tax
(whole liters only)
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(enter details on back)
4
Sales or use within New York City without New York City alcoholic beverages tax
(whole liters only)
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(enter details on back)
5
5
Loss and waste
(explain on separate sheet) . . . . . . . . . . . . .
(whole liters only) (from Form MT-40, line 7)
6
6
Total deductions
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(add lines 2 through 5)
7
7
Net liters taxable
. . .
(subtract line 6 from line 1) - enter this amount on Form MT-40, line 18 (liters column)
8
To your knowledge, were any sales for which a deduction is claimed on line 3 above resold
□ Yes
□ No
in New York City? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions
Amounts must be reported in whole liters.
Details of sales must be shown on the back of this
schedule. Do not include sales to purchasers whose
All purchases or sales may be reported as a one-item total
licensed premises are in New York City.
from each source.
Liquors include distilled or rectified spirits, alcohol, brandy,
Line 4 — Enter the total of all sales of these alcoholic
cordials (whether the base is wine or liquor), whiskey, rum,
beverages made in New York City on which New York City
gin, and all other distilled beverages containing alcohol,
alcoholic beverages tax was not paid. Details of sales
including all dilutions and mixtures of one or more of the
must be shown on the back of this schedule.
foregoing, and also any alcoholic liquors that would be
wines if the alcoholic content were not more than 24% by
Line 5 — Enter loss and waste from Form MT-40, line 7.
volume.
You must explain this deduction on a separate sheet and
attach it. It is subject to approval by the Tax Department.
Line 2 — Enter the total of all purchases of these alcoholic
beverages that include New York City alcoholic beverages
tax. Details of purchases must be shown on the back of
Attach this completed schedule to Form MT-40, Return
this schedule.
of Tax on Wines, Liquors, Alcohol, and Distilled or Rectified
Spirits. Attach additional sheets if necessary.
Line 3 — Enter the total of all sales of these alcoholic
beverages made outside of New York City. This includes
out-of-state sales and New York State tax-paid and tax-free
Line 7 — Subtract line 6 from line 1. Enter the result in the
sales within New York State but outside New York City.
liters column on Form MT-40, line 18.
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